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الرئيسية > Accounting Conservatism and Lo...>الوصف

Accounting Conservatism and Long-Run Stock Return: Some Evidence of Initial Offering in Tehran Stock Exchange

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Almansoori, Mostafa Abd Alhussein (Author)
مؤلفين آخرين: Moradi, Mahdi (Co-Author), Salehi, Mahdi (Co-Author)
المجلد/العدد: مج20, ع3
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2018
الصفحات: 1 - 12
ISSN: 1816-9171
رقم MD: 1234648
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
التحفظ المحاسبي | الشركات المساهمة | سوق الأوراق المالية | إيران
كلمات المؤلف المفتاحية:
Conservatism | Long-Term Stock Return | Information Asymmetry | Initial Stock Supply | Buy-And-Hold Abnormal Return
رابط المحتوى:

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المستخلص: The main objective of the present study is to evaluate the effect of accounting conservatism on long-term stock return after initial offering in the Tehran Stock Exchange. The present study is Analytical study in terms of the type of study. The statistical population includes the listed companies on Tehran Stock Exchange during 2003-2013 and a total number of 69 companies with initial public offering was assessed for this purpose. For the purpose of this study, four hypotheses were formulated using the ordinary least squares regression method and were analyzed using SPSS and Eviews statistical software. The results of the study indicate a positive relationship between conservatism in the year before public offering and A long-term stock return after initial public offering. However, the results show that there is no significant relationship between conservatism in the year of initial public offering and The long-term return of stock after initial public offering. Other results also suggest that in the information asymmetry setting there is a positive relationship between conservatism in the year before initial public offering and long-term return of stock after the initial public offering. In addition, in the information setting there is also a positive relationship between conservatism in the year of initial public offering and long-term stock return after the initial public offering. This study is one of the few that have examined the effect of accounting conservatism on long-term stock return after initial offering. The findings lend credence to the belief that the more the conservatism, the higher is the long-tern stock return, so we expect these findings can contribute to the efficiency of the capital market.
ISSN: 1816-9171

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